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V1139-25 30 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Social media advertising expenses may be deductible if linked to income

A self-employed professional asks whether social media advertising costs are deductible in their income tax. The DGT states that deductibility depends on proving a link between the expense and income, and meeting justification and record-keeping requirements.

The question raised

Whether the expenses incurred for such reason are deductible for Personal Income Tax purposes.

The DGT's ruling

Under the direct estimation method, the deductibility of expenses requires proof that they were incurred in the course of the activity, complying with the principle of correlation with income. The verification of such connection is a matter of fact that falls under the responsibility of the management and inspection bodies. Furthermore, the expense must be justified by an original or simplified invoice and recorded in the mandatory books.

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